INFINITY INFOMATIC PRIVATE LIMITED v. THE COMMISSIONER O& ANR.F DELHI GOODS AND SERVICE TAX AND ANR

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Vibhu Bakhru, Justice & Amit Mahajan, Justice

INFINITY INFOMATIC PRIVATE LIMITED

THE COMMISSIONER O& ANR.F DELHI GOODS AND SERVICE TAX AND ANR

W.P. (C) 13120/2023 & CM APPL. 51862/2023 dated 09.10.2023

Law : GST

Decision : In favour of revenue

Retrospectivly cancellation of GST registration – No specific reason mentioned in SCN for cancellation – Violation of principles of natural justice – The petitioner was issued a SCN, proposing to cancel the petitioner’s GST registration, for the following reason: ” Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilization of input tax credit or refund of tax” – The petitioner claims that he had closed down the business and omitted filing any response to the said SCN – Held that: The SCN did not mention the quantum of wrongful availment of ITC or any refund claimed on the said account – It is also seen that the impugned order cancelling the petitioner’s GST registration does not mention any reason for cancellation of GST registration, except that no reply to the SCN had been submitted – There is merit in the contention that the SCN is bereft of any particulars, and that the impugned order is unreasoned – The SCN as well as the impugned order is liable to be set aside to the extent it cancels petitioner’s GST registration retrospectively – Since it is stated that the petitioner has closed down the business with effect from March, 2021, we direct that the impugned order cancelling the petitioner’s GST registration shall take effect from April, 2021 – This is also for the reason that the SCN did not mention that the petitioner’s GST registration would be cancelled with retrospective effect – Thus, the petitioner had no opportunity to object to the same – The respondents propose to take any action for cancellation of petitioner’s GST registration with retrospective effect, it would be open for the respondents to do so, albeit, in accordance with the law, the respondents would require to issue a proper SCN and take an appropriate decision after affording the petitioner a reasonable opportunity to be heard.

Represented By:

Counsel for the Petitioner: Rakesh Kumar

INFINITY INFOMATIC PRIVATE LIMITED v. THE COMMISSIONER O& ANR.F DELHI GOODS AND SERVICE TAX AND ANR

INFINITY INFOMATIC PRIVATE LIMITED v. THE COMMISSIONER O& ANR.F DELHI GOODS AND SERVICE TAX AND ANR

🔒 Premium Content

Quick Link

Get In Touch